The management accounting and operations management literatures argue that the adoption of advanced manufacturing practices, such as JIT, necessitates complementary changes in the firm's Management Accounting and Control Systems. This study uses a sample of JIT and non-JIT plants operating in...

Web-based corporate reporting has emerged as a fast and effective medium of communicating financial and non-financial information about companies as compared to traditional methods. However, the type of reporting, extent of disclosure, authenticity and standardization of format of disclosure is...

In order to improve the organizational performance of governmental entities, there has been a tendency in many countries to introduce management reforms that are believed to prevail in private companies. The term 'NPM' (New Public Management) was coined to label these reforms. NPM stresses -...

Organizations are often facing the problem of determining the degree of investment in building information links with their suppliers and buyers to reduce costs, lead times, and quality problems, improve timely customized delivery, increase asset utilization and improve corporate profitability....

This study investigates how multi-sourcing can influence the use of management controls in the presence of varying buyer-supplier power dependencies. Multi-sourcing is an interorganizational design choice that can help buyers collect valuable information to facilitate cost and performance...

In this paper we study the pay-for-performance relation for top executives in the computer industry and compare these findings with a large sample of firms from other manufacturing and service industries. For both CEO and the remaining four most highly compensated executives of the firm, we...

The primary aim of the paper is to indicate the effects of e-business on the costs of supply chain activities. The empirical data have been collected through a case study in one b-2-b wholesaler company. To be able to analyse the cost effects of e-business solutions in a logistic chain, it is an...

Greater competition has increased pressure to reduce product costs and design times. To introduce products more quickly, some companies begin designing products before all relevant design information is available and continue modifying product specifications during the design process. We...

In this paper, we seek to provide empirical documentation of the effect of Activity-Based Costing (ABC) information on product and customer-related decisions made by managers in a company. Proponents of ABC argue that when an entity implements ABC, it reaps at least two important benefits:...

In recent years, an increasing number of organisations are obtaining accreditation offered by the International Organisation for Standardisation (ISO). Although ISO accreditation may reflect an organisation's pursuit of a quality-focused business strategy and a commitment to quality management...